26 USC § 1461 - Liability for withheld tax

---
identifier: "/us/usc/t26/s1461"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 1461 - Liability for withheld tax"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "1461"
section_name: "Liability for withheld tax"
chapter_number: 3
chapter_name: "WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS"
subchapter_number: "B"
subchapter_name: "Application of Withholding Provisions"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 360; Pub. L. 89–809, title I, § 103(i), Nov. 13, 1966, 80 Stat. 1554.)"
---


# § 1461. Liability for withheld tax

Every person required to deduct and withhold any tax under this chapter is hereby made liable for such tax and is hereby indemnified against the claims and demands of any person for the amount of any payments made in accordance with the provisions of this chapter.

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**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 360; Pub. L. 89–809, title I, § 103(i), Nov. 13, 1966, 80 Stat. 1554.)

## Editorial Notes

### Amendments

1966— struck out requirement that persons required to deduct and withhold any tax under this chapter make return thereof on or before March 15 of each year and pay the tax to the officer designated in section 6151, and substituted “Liability for withheld tax” for “Return and payment of withheld tax” in section catchline.

## Statutory Notes and Related Subsidiaries

### Effective Date of 1966 Amendment

Amendment by  applicable with respect to payments occurring after , see , set out as a note under .